The quarter close — Second quarter 2014

Quarter close 06/17/2014 by Assurance services
The quarter close — Second quarter 2014: Publication and new video perspectives

At a glance

This edition updates you on recent FASB, SEC and other regulatory and corporate governance topics. Learn what's new now, and what to look for in the near future. We invite you to download our Q2 publication and view our new video perspectives.

Video perspectives — Second Quarter 2014

Top five IPO readiness tipsConsidering an IPO? Hear the top five top areas companies should contemplate, as shared by PwC's Mike Gould, Lee Vanderpool, David Bohl, Francesca Bellome, Brian Staniszewski and Alyona Teeter.  Venezuela exchange ratesPwC's Stephanie Stewart, John Bishop and John Horan discuss the reporting implications of three legal exchange mechanisms in Venezuela, each with a different exchange rate.  Tax function effectivenessPwC's Tim Lapetina and Steven Schaefer discuss the challenges of today's tax environment and how to make a strong tax function.  Discontinued operationsPwC's Sara DeSmith, Matthew Brenner, and Stephanie Stewart discuss recently issued accounting guidance related to discontinued operations.       

The quarter close gives you a snapshot of the most significant financial reporting and regulatory updates for the quarter, and provides insight into what developments are coming in the near future. Here’s a preview:

Accounting hot topics:

  • The top 5 considerations for companies going public
  • Accounting implications of Venezuelan exchange rates
  • Refresher on intraperiod tax allocation considerations
  • Determining how to account for software costs

Hot off the press:

  • New private company accounting VIE alternative
  • FASB's new guidance for discontinued operations

And more: Along with the latest regulatory and corporate governance developments, we discuss the latest EITF decisions.

Download The quarter close: Second quarter 2014 to read the full report.

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